Revised Excise Duty or Countervailing Duty on Beer Wine and Ready to drink varieties


In exercise of the powers conferred by sub-sections (1) and (2) of section 21 of the Andhra Pradesh Excise Act, 1968 (Andhra Pradesh Act 17 of 1968), and in supersession of the notification issued in G. O. Ms. No.321, Rev(Ex-II) Dept., Dt: 14.03.2007, the Governor of Andhra Pradesh hereby levy an Excise Duty on Wine and Ready to drink varieties manufactured or produced in the State under any licence granted under the said Act and Countervailing Duty on Wine and Ready to drink varieties manufactured or produced elsewhere in India and imported into the State under a permit issued or licence granted under the said Act, as specified in column (2) of the table below at the rates specified in column (3) thereof.

TABLE

1. Wine

Sl. No.

 

1.

Basic Price per case

 

             2.

Rate of Excise Duty/ Countervailing Duty

                   3.

1 Upto Rs.2000/- 28% on Basic Price
2 Above Rs.2000/- 15% on Basic Price or Rs.560/- whichever is higher

2. Ready to drink varieties

Sl. No.

1.

Basic Price per case 2. Rate of Excise Duty/ Countervailing Duty 3.
1. All ranges 9% on Basic Price

Consequent on the revision in the Excise Duty/ Countervailing Duty there will be certain differences in the issue price and additional privilege fee of the stocks in the inventories of the various Depots of the APBCL as on 10.01.2013 and the stocks in transit (despatched on or before 10.01.2013 and reaching the depots on or after 11.01.2013 on the one hand and the stocks that are despatched by the manufacturers after the revision on the other. In order to avoid dual pricing of Beer during the transition from the pre-revised rates to the revised rates, it is ordered that the difference between the revised and pre-revised issue price and additional privilege fee be levied and collected from the licensees, to whom such stock is issued, as a one-time additional special margin and remitted to Government. The APVAT embedded in the additional special margin so collected should be remitted to the appropriate Government Head of Account.

TABLE

Sl. No.

1.

Category

 

              2.

Rate of Excise Duty/ Countervailing Duty

                       3.

     
1 Below 5% v/v Rs.9/- per B.L.
2 5% v/v and above Rs.11/- per B.L.

Consequent on the revision in the Excise Duty/ Countervailing Duty there will be certain differences in the issue price and additional privilege fee of the stocks in the inventories of the various Depots of the APBCL as on 10.01.2013 and the stocks in transit (despatched on or before 10.01.2013 and reaching the depots on or after 11.01.2013) on the one hand and the stocks that are despatched by the manufacturers after the revision on the other. In order to avoid dual pricing of Beer during the transition from the pre-revised rates to the revised rates, it is ordered that the difference between the revised and pre-revised issue price and additional privilege fee be levied and collected from the licensees, to whom such stock is issued, as a one-time additional special margin and remitted to Government. The APVAT embedded in the additional special margin so collected should be remitted to the appropriate Government Head of Account.

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